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No "30-day letter" was issued to petitioners prior to the
issuance of the statutory notice of deficiency. Respondent
contends, however, that petitioners failed to exhaust their
administrative remedies by not seeking an Appeals Office
conference prior to the filing of their motion for summary
judgment. In support, respondent maintains that:
After commencing litigation, * * * [petitioners']
attorneys forged quickly ahead by filing a motion for
partial summary judgment without attempting to confer
with either Appeals or District Counsel to seek a
possible settlement--a conference which likely would
have eliminated the need for the parties to prepare a
prosecution and defense of the motion and its extensive
exhibits and attachments, perhaps resulting in reduced
litigation activities, saving time for the parties and
the Court.
In opposition, petitioners state that, pursuant to section
301.7430-1(e)(2), Proced. & Admin. Regs., they have per se
exhausted their administrative remedies.
In pertinent part, section 301.7430-1(e), Proced. & Admin.
Regs., sets forth the following exception to the general rule
that a party must participate25 in an Appeals Office conference
in order to exhaust its administrative remedies:
25
Sec. 301.7430-1(b)(2), Proced. & Admin. Regs., provides
that:
a party or qualified representative of the party * * *
participates in an Appeals office conference if the
party or qualified representative discloses to the
Appeals office all relevant information regarding the
party's tax matter to the extent such information and
its relevance were known or should have been known to
the party or qualified representative at the time of
such conference.
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